# 確定拠出年金法 / Defined Contribution Pension Act — 第七十四条の二 (Article 74-2) - Law: 確定拠出年金法 (Defined Contribution Pension Act), 平成十三年法律第八十八号 - English title "Defined Contribution Pension Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第七十四条の二 (Article 74-2)（脱退一時金相当額等又は残余財産の移換） — address `art-74-2` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/defined-contribution-pension-act/art-74-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/413AC0000000088/art-74-2 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第七十四条の二（脱退一時金相当額等又は残余財産の移換） — (Transfer of an Amount Equivalent to Lump-sum Withdrawal Payment or Residual Assets) caption: Ministry of Justice translation — Japanese Law Translation Database System art-74-2 · https://japanlaw.org/ja/defined-contribution-pension-act/art-74-2 · https://japanlaw.org/l/413AC0000000088/art-74-2 **第一項** 連合会は、政令で定めるところにより、脱退一時金相当額等又は残余財産（確定給付企業年金法第八十九条第六項に規定する残余財産をいう。以下同じ。）の移換を受けることができる。 art-74-2/par-1 · https://japanlaw.org/ja/defined-contribution-pension-act/art-74-2/par-1 · https://japanlaw.org/l/413AC0000000088/art-74-2/par-1 The Association may receive transfer of an amount equivalent to lump-sum withdrawal payment, etc. or residual assets (meaning the residual assets prescribed in Article 89, paragraph (6) of the Defined Benefit Corporate Pension Act; the same applies hereinafter), pursuant to the provisions of Cabinet Order. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項の規定により連合会が脱退一時金相当額等又は残余財産の移換を受けたときは、各個人型年金加入者等が当該確定給付企業年金の実施事業所の事業主に使用された期間その他これに準ずる期間（当該個人型年金加入者が六十歳に達した日の前日が属する月以前の期間に限る。）として政令で定めるものは、当該個人型年金加入者等に係る第七十三条の規定により準用する第三十三条第一項の通算加入者等期間に算入するものとする。 art-74-2/par-2 · https://japanlaw.org/ja/defined-contribution-pension-act/art-74-2/par-2 · https://japanlaw.org/l/413AC0000000088/art-74-2/par-2 When the Association receives transfer of an amount equivalent to lump-sum withdrawal payment, etc. or residual assets pursuant to the provisions of the preceding paragraph, the period during which each participant or instructor of an individual-type pension plan was employed by the employer of the place of business implementing the plan with regard to the relevant defined benefit corporate pension plan or other period equivalent thereto (limited to the period in or before the month containing the day preceding the day on which the participant of an individual-type pension plan reached the age of 60) specified by Cabinet Order is to be included in the total enrollment period referred to in Article 33, paragraph (1) as applied mutatis mutandis pursuant to the provisions of Article 73 relating to that participant or instructor of an individual-type pension plan. Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "When the Association receives transfer of an amount equivalent to lump-sum withdrawal payment, etc. or residual assets pursuant to the provisions of the preceding paragraph, the period during which each participant or instructor of an individual-type pension plan was employed by the employer of the place of business implementing the plan with regard to the relevant defined benefit corporate pension plan or other period equivalent thereto (limited to the period in or before the month containing the day preceding the day on which the participant of an individual-type pension plan reached the age of 60) specified by Cabinet Order is to be included in the total enrollment period referred to in Article 33, paragraph (1) relating to that participant or instructor of an individual-type pension plan." — https://www.japaneselawtranslation.go.jp/en/laws/view/4371/tb --- ## Cites - art-74-2/par-1: 確定給付企業年金法第八十九条第六項 → e-Gov law 413AC0000000050, 第八十九条第六項 (Article 89, paragraph (6)), art-89/par-6 — not held in this collection - art-74-2/par-2: 前項 → 確定拠出年金法 第七十四条の二第一項 (Article 74-2, paragraph (1)), art-74-2/par-1 — https://japanlaw.org/ja/defined-contribution-pension-act/art-74-2/par-1 · https://japanlaw.org/l/413AC0000000088/art-74-2/par-1 - art-74-2/par-2: 第七十三条 → 確定拠出年金法 第七十三条 (Article 73), art-73 — https://japanlaw.org/ja/defined-contribution-pension-act/art-73 · https://japanlaw.org/l/413AC0000000088/art-73 - art-74-2/par-2: 第三十三条第一項 → 確定拠出年金法 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/ja/defined-contribution-pension-act/art-33/par-1 · https://japanlaw.org/l/413AC0000000088/art-33/par-1 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 厚生年金保険法 附則第五条第三項（存続厚生年金基金に係る改正前厚生年金保険法等の効力等） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-5/par-3 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-5/par-3 - 確定拠出年金法 第七十四条の二第二項（脱退一時金相当額等又は残余財産の移換） — https://japanlaw.org/ja/defined-contribution-pension-act/art-74-2/par-2 · https://japanlaw.org/l/413AC0000000088/art-74-2/par-2 - 確定拠出年金法 第七十四条の三第一項（脱退一時金相当額等又は残余財産の移換があった場合の運用の指図の特例） — https://japanlaw.org/ja/defined-contribution-pension-act/art-74-3/par-1 · https://japanlaw.org/l/413AC0000000088/art-74-3/par-1 - 確定拠出年金法 第七十四条の五第一項（政令への委任） — https://japanlaw.org/ja/defined-contribution-pension-act/art-74-5/par-1 · https://japanlaw.org/l/413AC0000000088/art-74-5/par-1 - 確定拠出年金法 附則第三条第一項第六号 — https://japanlaw.org/ja/defined-contribution-pension-act/suppl-4131-88/art-3/par-1/item-6 · https://japanlaw.org/l/413AC0000000088/suppl-4131-88/art-3/par-1/item-6 --- ## Sources - claude-opus-5-5 — Corrections to the Ministry of Justice's English of the Defined Contribution Pension Act, written 2026-10-19 - e-Gov 法令検索, Digital Agency (デジタル庁) — 確定拠出年金法 — the text in force from 2026-04-01 (https://laws.e-gov.go.jp/law/413AC0000000088/20260401_507AC0000000074), retrieved 2026-10-19 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Defined Contribution Pension Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/4371/tb), retrieved 2026-10-19 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Defined Contribution Pension Act (確定拠出年金法), Article 74-2, paragraph (2) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/4371/tb), retrieved 2026-10-19 - This site's parser, version 203 — 確定拠出年金法 — structure, counts, cross-references and defined terms, computed 2026-10-19